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Bombay High Court Remands SEZ Refund Rejection Cases, Orders Fresh Consideration in Light of Britannia Industries Precedent
Lupin Limited Nagpur v. State of Maharashtra & Ors.
(2025) TaxCorp(IDT) 11765 (HC-BOMBAY)
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Delhi ITAT Rules Compensation for Relinquishment of Right to Sue in Cinepolis Settlement as Non-Taxable Capital Receipt, Not Capital Gains
Milan Saini Vs DCIT
(2025) TaxCorp(LJ) 37139 (ITAT-DELHI)
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Kerala AAR Denies GST Exemption to KASE for Training Services Rendered Through Outsourced Partners Not Approved by NSDC
In the matter of Kerala Academy for Skills Excellence
(2025) TaxCorp(IDT) 11762 (AAR)
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Kerala AAR Clarifies GST Classification and Rate for Self-Drive Car Rentals: Specific Entry under Sr. No. 17(viia) Prevails, Not Liable to Flat 18%
In the matter of EVM Passenger Cars India Pvt Ltd.
(2025) TaxCorp(IDT) 11761 (AAR)
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Kerala AAR Affirms: Solar Boat Manufacturers Cannot Issue Tax Invoices on Advance Payments—Mandatory Receipt Voucher Required Until Actual Supply
In the matter of Navalt Solar & Electric Boats Private Limited
(2025) TaxCorp(IDT) 11760 (AAR)
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Delhi High Court Slams Mechanical GST Cancellation, Restores boAt Owner's Registration; Adjudicating Officer Penalized for Procedural Lapses
MS Imagine Marketing Limited Vs Joint Commissioner Cgst Appeals Ii Delhi & Anr
(2025) TaxCorp(IDT) 11759 (HC-DELHI)
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Allahabad High Court Restores Appeals Despite Delay Where Reply and Hearing Dates Coincided; Orders Assessee to Deposit ₹75 Lakhs for Cumulative Tax Demands
Sudhir Kumar Ranjan Vs State Of U.P. Thru. Prin. Secy. Institutional Finance, Lko. And Others
(2025) TaxCorp(IDT) 11758 (HC-ALLAHABAD)
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Delhi High Court Upholds Initiating Officer’s "Reasons to Believe" Under Benami Act: Assessee Deemed Benamidar in Bogus Accommodation Entry Case
Shyamsundar Sharma Vs ACIT
(2025) TaxCorp(LJ) 37135 (HC-DELHI) · Section 24(1)
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Hyderabad ITAT Rules Penalty Under Section 270A Unwarranted for Income Reported Under Incorrect Head When Facts Fully Disclosed
Penninti Vivekananda Rao Vs ADIT
(2025) TaxCorp(LJ) 37134 (ITAT-HYDERABAD) · Section 270A
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Kolkata ITAT Remands Gift Addition for AO’s Re-examination: Distinguishes “Relative” under Section 56(2), Directs Consideration of Section 10(2) Exemption for HUF Gifts
Seema Sureka Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37132 (ITAT-KOLKATA) · Section 56(2)
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Chennai ITAT Orders Fresh Assessment on Buy-Back Taxation, Section 56(2)(viia) and Interest Disallowance; Stresses Need for Detailed Factual Verification by AO
Updater Services Limited (formerly known as Updater Services Private Limited) Vs DCIT
(2025) TaxCorp(LJ) 37131 (ITAT-CHENNAI)
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Kerala AAR: GST Payable Under Reverse Charge for Staff Quarters Rented from Unregistered Landlords; ITC Inadmissible for Employers
In the matter of Eastern Condiments Pvt Ltd
(2025) TaxCorp(IDT) 11757 (AAR)
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GST Imposed on Interim Payments to Contractual Manpower During COVID-19 Lockdown: Kerala AAR Clarifies Payments Treated as 'On Duty' Wages
In the matter of The Kerala State Ex-service League
(2025) TaxCorp(IDT) 11756 (AAR)
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Kerala AAR Holds GST Chargeable on Landowner’s Allocation of Constructed Flats Under Area-Sharing JDA: Construction Services Qualify as Taxable Supply
In the matter of SI Property Kerala Pvt Ltd
(2025) TaxCorp(IDT) 11755 (AAR)
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Allahabad High Court Quashes ITC Reversal: Tax Paid by Assessee Validates Genuine Transaction Despite Post-Facto Supplier Registration Cancellation
Singhal Iron Traders Vs Additional Commissioner and anr.
(2025) TaxCorp(IDT) 11754 (HC-ALLAHABAD)
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Delhi ITAT Directs Disallowance Under Section 14A to Be Restricted to Income-Yielding Investments: AO’s Satisfaction Upheld
PTC India Ltd Vs DCIT
(2025) TaxCorp(LJ) 37130 (ITAT-DELHI) · Section 14A
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ITAT Bangalore Sets Aside PCIT’s Section 263 Revision Over Software Depreciation, Citing Sufficient AO Inquiry and Supreme Court Precedent
ANI Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax
(2025) TaxCorp(LJ) 37129 (ITAT-BANGALORE) · Section 263
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ITAT Mumbai Quashes Section 69A Addition: Registers Sale Deed and Bank Record as Sufficient Proof for Cash Deposits from Property Sale
Shalaka Chandrahas Chavan Vs Income Tax Officer
(2025) TaxCorp(LJ) 37128 (ITAT-MUMBAI)
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Mumbai ITAT Classifies Excess Refund from Karta to HUF as Capital Receipt; Caps Section 14A Disallowance to Actual Expenditure
Sanjay Kothari (HUF) Vs National Faceless Assessment Centre
(2025) TaxCorp(LJ) 37127 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Rs. 2 Crore Addition under Section 69, Recognizes NRI’s Accumulated Foreign Salary as Explained Source for Indian Property Purchase
Rajnish Kasturchand Ostwal Vs Income Tax Officer
(2025) TaxCorp(LJ) 37126 (ITAT-MUMBAI)
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